#Section 153A
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1,339 articlesIncome Tax
Income Tax
Denial of depreciation to trust not justified as genuineness of building construction expense proved
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Wrong AY = No U/s 69A Addition; Seized Cash Taxable Only in Year of Seizure
Income Tax
Income Tax
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Income Tax
Income Tax
₹1.38 Cr Unaccounted Profit Addition Remanded Due to Non-Speaking Appellate Order
Income Tax
Income Tax
ITAT Bangalore: Revenue’s Appeals Dismissed as Section 153C Assessments Already Quashed by HC
Income Tax
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Sale of Rights in Flat Is Transfer of Capital Asset: ITAT Delhi Allows LTCL; Income Cannot Be Taxed as Other Sources
Income Tax
Income Tax
Section 271AAB Penalty Not Automatic on Voluntary Disclosure Post-Search
Income Tax
Income Tax
ITAT Delhi Quashes Reopening Beyond Six Years After Search
Income Tax
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Property Deal Addition Fails for Breach of Section 153C Time Limits
Income Tax
Income Tax
Section 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee
Income Tax
Income Tax
Reopening Beyond 3 Years Quashed for Want of Proper Section 151(ii) Sanction from Pr. CCIT
Income Tax
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₹100 Crore U/s 153A Addition Quashed: Seized Third-Party Paper Not Incriminating for Completed Year
Income Tax
Income Tax
